FIA MA2 September 2021 to August 2022 1

MA2 Managing Costs and Finance

1. Management Information 3

2. Cost Accounting Systems and Cost Recording 17

3. Cost Classification 33

4. Accounting for Material Costs And Inventory Management 45

5. Accounting for Labour 61

6. Accounting for Overheads – Marginal Costing and Total Absorption Costing 71

7. Job, Batch and Process Costing 83

8. Cost-Volume-Profit (CVP) Analysis 93

9. Short Term Decision Making 105

10. Capital Investment Appraisal 121

11. Cash Management 137

12. Information for comparison 157

Answers to Examples 163

Answers to Questions 181

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